Tax-efficient investments: other investments

1. IHT shelters

1.1. AIM companies

1.2. Nursing homes

1.3. Agricultural land

2. Purchased life annuities

3. Life assurance

3.1. Top-slicing relief

3.2. Deficiency relief

4. Advising the client

5. Woodlands

5.1. IHT

5.2. CGT

5.3. Income tax

6. Individual savings account (ISA)

6.1. Overview

6.1.1. Cash ISA

6.1.2. Stocks and shares ISA

6.1.3. Innovative finance ISA

6.2. Transferring ISA savings

6.3. Flexible ISA

6.4. Help-to-buy ISA

6.5. Lifetime ISA

6.6. Junior ISA

6.7. Inheriting an ISA

7. National Savings and Investments

7.1. Premium bonds

8. Child Trust Funds